{"id":9031001,"date":"2022-09-21T16:30:39","date_gmt":"2022-09-21T16:30:39","guid":{"rendered":"https:\/\/gremicat.es\/?page_id=9031001"},"modified":"2022-09-22T07:51:25","modified_gmt":"2022-09-22T07:51:25","slug":"noticies-asesoria-fiscal","status":"publish","type":"page","link":"https:\/\/www.gremicat.es\/ca\/noticies-asesoria-fiscal\/","title":{"rendered":"Not\u00edcies Asesor\u00eda Fiscal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"9031001\" class=\"elementor elementor-9031001 elementor-1933\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cc4670d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc4670d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b6641f6\" data-id=\"b6641f6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-599273b elementor-widget elementor-widget-fionca_blog_two\" data-id=\"599273b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"fionca_blog_two.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<!-- Style 1 -->\n\n\t\t<section class=\"news-section bg-color-1\">\n\t\t\t<div class=\"auto-container\">\n\t\t\t\t<div class=\"sec-title centred\">\n\t\t\t\t\t<h5>\u00faltimas noticias<\/h5>\n\t\t\t\t\t<h2 class=\"heading\">Asesor\u00eda Fiscal<\/h2>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"row clearfix\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/separar-activitats-per-protegir-el-patrimoni-empresarial\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"360\" height=\"280\" src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/07\/close-up-of-young-businessman-and-businesswoman-pe-2026-03-24-22-14-34-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image\" alt=\"\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>set. 16, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/separar-activitats-per-protegir-el-patrimoni-empresarial\/\">Separar activitats per protegir el patrimoni empresarial<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>\u00c9s habitual trobar societats que desenvolupen diverses activitats molt diferents dins d\u2019una mateixa empresa. Tot i que aquesta estructura pot resultar c\u00f2moda al principi, no sempre \u00e9s la m\u00e9s adequada quan el volum de negoci augmenta.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/separar-activitats-per-protegir-el-patrimoni-empresarial\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/vendes-ajornades-subvencions-i-credits-impagats-com-simputen-a-lirpf\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/07\/home-tax-preparation-with-wooden-letters-and-calcu-2026-03-27-02-12-40-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>ag. 26, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/vendes-ajornades-subvencions-i-credits-impagats-com-simputen-a-lirpf\/\">Vendes ajornades, subvencions i cr\u00e8dits impagats: com s&#8217;imputen a l&#8217;IRPF?<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Les vendes ajornades, determinades ajudes p\u00fabliques i els cr\u00e8dits impagats tenen regles espec\u00edfiques d&#8217;imputaci\u00f3 que conv\u00e9 con\u00e8ixer per evitar errors i futures regularitzacions.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/vendes-ajornades-subvencions-i-credits-impagats-com-simputen-a-lirpf\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/compravenda-internacional-cobrament-pagament\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/07\/world-economy-globe-in-a-shopping-cart-2026-03-24-07-42-32-utc-360x280.jpeg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>ag. 05, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/compravenda-internacional-cobrament-pagament\/\">Compravenda internacional cobrament i pagament<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Quan comprador i venedor es troben en pa\u00efsos distints, la confian\u00e7a no sempre \u00e9s<br \/>\nsuficient. El cr\u00e8dit documentari permet que una entitat banc\u00e0ria intervingui en<br \/>\nl&#39;operaci\u00f3 i condicioni el pagament a la presentaci\u00f3 exacta dels documents<br \/>\nacordats.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/compravenda-internacional-cobrament-pagament\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/hisenda-no-pot-denegar-automaticament-la-deduccio-de-liva-pel-fet-que-una-activitat-no-consti-a-lobjecte-social\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/07\/close-up-of-hands-using-a-red-calculator-and-lapto-2026-05-13-18-55-57-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>jul. 29, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/hisenda-no-pot-denegar-automaticament-la-deduccio-de-liva-pel-fet-que-una-activitat-no-consti-a-lobjecte-social\/\">Hisenda no pot negar autom\u00e0ticament l&#8217;IVA dedu\u00efble per sortir-se de l&#8217;objecte social<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Moltes societats desenvolupen petites activitats complement\u00e0ries que mai no van arribar a reflectir-se als seus estatuts. Fins ara, aix\u00f2 podia convertir-se en un problema quan Hisenda revisava determinades deduccions de l&#8217;IVA. El Tribunal Suprem acaba de posar l\u00edmits a aquesta interpretaci\u00f3 excessivament formalista.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/hisenda-no-pot-denegar-automaticament-la-deduccio-de-liva-pel-fet-que-una-activitat-no-consti-a-lobjecte-social\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/notificacions-els-dies-de-cortesia-davant-laeat\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/07\/Al-MkeCJBXnewcC5Bggl7wYC2NUx7HMQ4OClNHT_OorzTuMSEHDxmrkcJu0ny_Co7jthOfM_goiZLB6q9yRXQLcASK-28I55F_6qzHL5MPJZttCthJW5fv2s_0N5t0mjGwg918W4SvrVHYqankFBVMQvsj7ozaBVFh-b2lTrj9EICLafLkccRAvMWS4Q1ANq-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>jul. 15, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/notificacions-els-dies-de-cortesia-davant-laeat\/\">Notificacions els \u00abdies de cortesia\u00bb a la l&#8217;AEAT<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Recordi que Hisenda, durant les vacances d&#8217;estiu, igual que durant la resta de l&#8217;any, pot continuar emetent notificacions que, si no es coneixen i no es recorren dins del termini establert, poden comportar problemes i sancions per als contribuents.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/notificacions-els-dies-de-cortesia-davant-laeat\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Especial<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/resum-jornada-online-gremicat-formacio-erploop-gestio-de-facturacio-i-portal-del-client\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/07\/gremicat-erploop-360x280.png\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>jul. 14, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/resum-jornada-online-gremicat-formacio-erploop-gestio-de-facturacio-i-portal-del-client\/\">Resum Jornada Online Gremicat: Formaci\u00f3 ERPLoop \u2014 Gesti\u00f3 de Facturaci\u00f3 i Portal del Client<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>El passat 28 d&#8217;octubre de 2025, vam celebrar una Jornada Online Gremicat de formaci\u00f3 sobre ERPLoop, la plataforma de gesti\u00f3 <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/resum-jornada-online-gremicat-formacio-erploop-gestio-de-facturacio-i-portal-del-client\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Especial<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/resum-jornada-online-gremicat-verifactu-obligacions-i-oportunitats-per-a-la-teva-empresa\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/07\/gremicat-verifactu-360x280.png\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>jul. 14, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/resum-jornada-online-gremicat-verifactu-obligacions-i-oportunitats-per-a-la-teva-empresa\/\">Resum Jornada Online Gremicat: Verifactu \u2014 Obligacions i oportunitats per a la teva empresa<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>El passat 13 de novembre de 2025 vam celebrar una Jornada Online Gremicat sobre Verifactu, el nou sistema de facturaci\u00f3 <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/resum-jornada-online-gremicat-verifactu-obligacions-i-oportunitats-per-a-la-teva-empresa\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/impost-de-societats-2025\/\"><img decoding=\"async\" width=\"1\" height=\"1\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Impuesto-de-sociedades-Gremicat.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"En vigor desde el 1 de julio los modelos de declaraci\u00f3n del Impuesto sobre Sociedades (IS) y del Impuesto sobre la Renta de no Residentes (IRNR) del a\u00f1o 2022.\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1px; --smush-placeholder-aspect-ratio: 1\/1;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>jul. 03, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/impost-de-societats-2025\/\">Impost de societats 2025<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Per a les empreses l&#8217;;exercici econ\u00f2mic de les quals coincideix amb l&#8217;anynatural, la presentaci\u00f3 de la declaraci\u00f3 de l&#8217;impost de societats (model 200)corresponent a l&#8217;exercici 2025 es realitza de l&#8217;1 al 25 de juliol de 2026, totsdos inclusivament.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/impost-de-societats-2025\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/la-mort-de-ladministrador\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/06\/a-businesswoman-screwed-up-papers-by-hand-with-la-2026-01-06-09-18-02-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>juny 23, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/la-mort-de-ladministrador\/\">Defunci\u00f3 de l\u2019administrador<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>La mort de l\u2019administrador d\u2019una societat limitada no nom\u00e9s planteja una q\u00fcesti\u00f3 personal o success\u00f2ria, sin\u00f3 que pot generar una situaci\u00f3 de bloqueig jur\u00eddic immediat si no s\u2019han previst mecanismes de substituci\u00f3.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/la-mort-de-ladministrador\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-de-la-renda-2025\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/06\/rental-agreement-with-a-model-house-on-top-2026-01-06-09-12-51-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>juny 03, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-de-la-renda-2025\/\">Presentaci\u00f3 de la Renda 2025<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>En pocs dies finalitza el per\u00edode per a la presentaci\u00f3 de la Renda i el Patrimoni de l\u2019any 2025<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-de-la-renda-2025\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/moduls-irpf-iva-2026-iguals-als-de-2025\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/04\/calculating-taxes-with-calculator-on-office-desk-2026-03-27-02-16-18-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>maig 27, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/moduls-irpf-iva-2026-iguals-als-de-2025\/\">M\u00f2duls IRPF-IVA 2026 iguals als de 2025<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>La Direcci\u00f3 General de Tributs (DGT), a trav\u00e9s de l&#8217;Ag\u00e8ncia Estatal d&#8217;Administraci\u00f3 Tribut\u00e0ria (AEAT), ha confirmat que en 2026 es <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/moduls-irpf-iva-2026-iguals-als-de-2025\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-renta-2025\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/05\/financial-analysis-with-pencil-on-numerical-data-s-2026-03-18-08-05-05-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>maig 06, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-renta-2025\/\">Presentaci\u00f3 Renta 2025<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>El termini per a la presentaci\u00f3 de les Declaracions de la Renda corresponent<br \/>\na l&#8217;any 2025 va comen\u00e7ar el passat 8 d&#8217;abril de 2026 i finalitza el pr\u00f2xim 30 de<br \/>\njuny de 2026.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-renta-2025\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/com-continuar-amortitzant-encara-que-ja-no-sigui-considerada-una-societat-com-a-pime-2\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/04\/gremi-22-04-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>abr. 22, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/com-continuar-amortitzant-encara-que-ja-no-sigui-considerada-una-societat-com-a-pime-2\/\">Com continuar amortitzant, encara que ja no sigui considerada una societat com a pime<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>L&#8217;error habitual \u00e9s pensar que perdre la condici\u00f3 de pime implica perdre de cop tots els incentius pendents. No sempre \u00e9s aix\u00ed.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/com-continuar-amortitzant-encara-que-ja-no-sigui-considerada-una-societat-com-a-pime-2\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/repetir-actividad-no-bloquea-el-tipo-reducido-del-15-en-sociedades\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/04\/unrecognizable-male-taxpayer-filling-in-tax-form-2026-03-24-07-05-28-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>abr. 08, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/repetir-actividad-no-bloquea-el-tipo-reducido-del-15-en-sociedades\/\">Repetir actividad no bloquea el tipo reducido del 15% en Sociedades<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Constituir una nova empresa per a desenvolupar una activitat coneguda planteja sempre el mateix dubte: pot aplicar-se en l&#8217;impost de societats el tipus redu\u00eft o es considera una continuaci\u00f3 encoberta?<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/repetir-actividad-no-bloquea-el-tipo-reducido-del-15-en-sociedades\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/campanya-de-renda-2025\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/04\/a-businesswoman-is-using-an-electronic-device-to-s-2026-01-09-10-57-46-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>abr. 01, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/campanya-de-renda-2025\/\">Campanya de Renda 2025<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>L&#8217;Ag\u00e8ncia Tribut\u00e0ria AEAT obre la campanya de la Renda 2025, a partir del 8 d&#8217;abril de 2026, amb l&#8217;inici dels serveis telem\u00e0tics de confirmaci\u00f3-modificaci\u00f3 de l&#8217;esborrany i presentaci\u00f3 de la declaraci\u00f3 Renda i Patrimoni.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/campanya-de-renda-2025\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/model-720-presentacio-31-marc\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/03\/caucasian-middle-aged-man-filing-taxes-online-usin-2026-01-11-10-56-35-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>mar\u00e7 11, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/model-720-presentacio-31-marc\/\">Model 720: Presentaci\u00f3 31 mar\u00e7<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Li recordem que els contribuents de l&#8217;IRPF o de l&#8217;impost de societats que siguin propietaris de b\u00e9ns i drets situats a l&#8217;estranger a 31 de desembre de 2025 podrien quedar obligats a presentar la declaraci\u00f3 de b\u00e9ns i drets situats a l&#8217;estranger (model 720) fins al pr\u00f2xim 31 de mar\u00e7 2026<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/model-720-presentacio-31-marc\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/donacions-previes-i-herencia\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/03\/gremi-04-03-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>mar\u00e7 04, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/donacions-previes-i-herencia\/\">Donacions pr\u00e8vies i her\u00e8ncia<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>A moltes her\u00e8ncies apareix una sorpresa que ning\u00fa esperava: una donaci\u00f3 realitzada anys abans torna a entrar en el c\u00e0lcul de l&#8217;impost. No perqu\u00e8 es tributi dues vegades, sin\u00f3 perqu\u00e8 l&#8217;Impost sobre Successions guarda mem\u00f2ria. <\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/donacions-previes-i-herencia\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/riscos-fiscals-en-contractes-de-lloguer-amb-opcio-de-compra\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/02\/considering-buying-a-home-investing-in-real-estat-2026-01-05-23-24-32-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>febr. 25, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/riscos-fiscals-en-contractes-de-lloguer-amb-opcio-de-compra\/\">Riscos fiscals en contractes de lloguer amb opci\u00f3 de compra<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>No tots els contractes de lloguer amb opci\u00f3 de compra s\u00f3n el que semblen. Alguns, sense avisar, comencen a tributar com si la compra ja estigu\u00e9s feta. Hi ha operacions que hisenda les mira amb lupa i les tracta com a finan\u00e7ament encobert.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/riscos-fiscals-en-contractes-de-lloguer-amb-opcio-de-compra\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/impost-societats-2026\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/02\/gremi-09-02-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>febr. 11, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/impost-societats-2026\/\">Impost Societats 2026<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>L&#8217;Impost de societats torna a baixar per a moltes pimes i micropimes, i aix\u00f2 canvia la foto del tancament de l&#8217;exercici. L&#8217;exercici 2026 no sols canvia xifres, canvia decisions, perqu\u00e8 el tipus de l&#8217;Impost de societats torna a ajustar-se a la baixa.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/impost-societats-2026\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/limpacte-silencios-de-les-perdues\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/02\/businesspeople-meeting-to-plan-analyze-about-busi-2026-01-08-07-30-45-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>febr. 04, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/limpacte-silencios-de-les-perdues\/\">L&#8217;impacte silenci\u00f3s de les p\u00e8rdues<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Tenir p\u00e8rdues en un exercici no \u00e9s excepcional; no analitzar-les amb perspectiva s\u00ed que ho \u00e9s. El resultat comptable negatiu \u00e9s nom\u00e9s la punta de l&#8217;iceberg de moltes decisions empresarials pendents.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/limpacte-silencios-de-les-perdues\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/retribucions-extraordinaries-a-empleats-i-directius\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/01\/gremi-28-01-26-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>gen. 28, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/retribucions-extraordinaries-a-empleats-i-directius\/\">Retribucions extraordin\u00e0ries a empleats i directius<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Moltes empreses paguen primes o incentius sense saber que la despesa ha de registrar-se abans del pagament. T&#8217;expliquem com fer-ho b\u00e9 i evitar errors.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/retribucions-extraordinaries-a-empleats-i-directius\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/tens-diverses-societats-sense-activitat-hisenda-permet-unificar-les-sense-tributar\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2026\/01\/gremi-14-1-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>gen. 21, 2026<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/tens-diverses-societats-sense-activitat-hisenda-permet-unificar-les-sense-tributar\/\">Tens diverses societats sense activitat? Hisenda permet unificar-les sense tributar<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Moltes empreses familiars mantenen diverses societats per in\u00e8rcia, encara que ja no tinguin sentit. Fusionar-les pot ser una bona decisi\u00f3&#8230; i a m\u00e9s, sense pagar impostos<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/tens-diverses-societats-sense-activitat-hisenda-permet-unificar-les-sense-tributar\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/convocatoria-de-la-junta-i-el-dret-dinformacio\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/12\/businesswoman-and-male-lawyer-or-judge-consult-and-2025-01-09-02-25-09-utc-2-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>des. 29, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/convocatoria-de-la-junta-i-el-dret-dinformacio\/\">Convocat\u00f2ria de la junta i el dret d\u2019informaci\u00f3<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>El dret d\u2019informaci\u00f3 dels socis ha de constar expressament a la convocat\u00f2ria de la junta; en cas contrari, tota l\u2019aprovaci\u00f3 dels comptes quedar\u00e0 invalidada.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/convocatoria-de-la-junta-i-el-dret-dinformacio\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/ordinador-i-mobil-de-la-feina-els-puc-deduir\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/12\/business-meeting-coworkers-discussing-the-project-2025-01-16-15-44-23-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>des. 24, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/ordinador-i-mobil-de-la-feina-els-puc-deduir\/\">Ordinador i m\u00f2bil de la feina: els puc deduir?<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Si treballes pel teu compte (aut\u00f2nom) i utilitzes equips electr\u00f2nics en el teu dia a dia, aquesta informaci\u00f3 t\u2019interessa: t\u2019expliquem quan els pots deduir i com justificar-ho correctament.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/ordinador-i-mobil-de-la-feina-els-puc-deduir\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/verifactu-prorrogat-fins-a-2027\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/12\/Felic-San-3-360x280.png\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>des. 03, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/verifactu-prorrogat-fins-a-2027\/\">VERIFACTU prorrogat fins a 2027<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>L\u2019entrada en vigor del Reglament VERIFACTU estava prevista per a l\u20191 de gener de 2026 per a les societats i l\u20191 de juliol de 2026 per als aut\u00f2noms.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/verifactu-prorrogat-fins-a-2027\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/lagencia-tributaria-permet-ajornar-sense-aval-fins-a-50-000-e\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/11\/exterior-of-konzerthaus-gendarmenmarkt-berlin-g-2025-04-04-16-55-36-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>nov. 19, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/lagencia-tributaria-permet-ajornar-sense-aval-fins-a-50-000-e\/\">L&#8217;Ag\u00e8ncia Tribut\u00e0ria permet ajornar sense aval fins a 50.000 \u20ac<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>No tots els deutes amb l&#8217;Ag\u00e8ncia Tribut\u00e0ria requereixen presentar aval. Existeixen suposats en els quals pots ajornar pagaments tributaris sense garanties, sempre que es compleixin uns certs requisits.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/lagencia-tributaria-permet-ajornar-sense-aval-fins-a-50-000-e\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/5-novembre-segon-termini-renda-2024\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/10\/businessman-using-the-calculator-to-calculating-in-2025-02-18-06-59-00-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>oct. 29, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/5-novembre-segon-termini-renda-2024\/\">5 Novembre: segon termini Renda 2024<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Si ha optat per fraccionar el pagament de l&#8217;IRPF en dos terminis, el pr\u00f2xim dia 5 de novembre de 2025, es compleix el termini per a efectuar l&#8217;ingr\u00e9s del segon termini de la renda de l&#8217;exercici 2024.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/5-novembre-segon-termini-renda-2024\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/verifactu-canvis-en-els-sistemes-informatics-de-facturacio\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/09\/ChatGPT-Image-5-sept-2025-11_29_48-360x280.png\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>set. 08, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/verifactu-canvis-en-els-sistemes-informatics-de-facturacio\/\">VERIFACTU: Canvis en els Sistemes Inform\u00e0tics de Facturaci\u00f3<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Amb l\u2019objectiu d\u2019impulsar la digitalitzaci\u00f3 d\u2019empreses i aut\u00f2noms i reduir el frau fiscal, els sistemes inform\u00e0tics de facturaci\u00f3 que utilitzin hauran de:<br \/>\n&#8211; Generar registres de facturaci\u00f3 en un format segur i normalitzat.<br \/>\n&#8211; Incloure un codi QR a la factura i al tiquet.<br \/>\n&#8211; Permetre la remissi\u00f3 a l\u2019Ag\u00e8ncia Tribut\u00e0ria.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/verifactu-canvis-en-els-sistemes-informatics-de-facturacio\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/no-es-pot-celebrar-la-junta-general-en-la-data-prevista\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/08\/always-ask-the-right-question-2024-10-18-04-52-21-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>ag. 27, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/no-es-pot-celebrar-la-junta-general-en-la-data-prevista\/\">No es pot celebrar la junta general en la data prevista<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Encara que la llei no ho digui expressament, desconvocar una junta general s\u00ed que \u00e9s possible. Per\u00f2 cal fer-ho b\u00e9: si no, els acords podrien ser nuls.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/no-es-pot-celebrar-la-junta-general-en-la-data-prevista\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/lexempcio-en-limpost-sobre-el-patrimoni-immobles-llogats\/\"><img decoding=\"async\" width=\"360\" height=\"240\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/08\/businessman-holding-house-keys-2025-03-26-01-39-42-utc-scaled.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" data-srcset=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/08\/businessman-holding-house-keys-2025-03-26-01-39-42-utc-scaled.jpg 2560w, https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/08\/businessman-holding-house-keys-2025-03-26-01-39-42-utc-300x200.jpg 300w, https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/08\/businessman-holding-house-keys-2025-03-26-01-39-42-utc-1024x683.jpg 1024w, https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/08\/businessman-holding-house-keys-2025-03-26-01-39-42-utc-768x512.jpg 768w, https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/08\/businessman-holding-house-keys-2025-03-26-01-39-42-utc-1536x1024.jpg 1536w\" data-sizes=\"(max-width: 360px) 100vw, 360px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/240;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>ag. 20, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/lexempcio-en-limpost-sobre-el-patrimoni-immobles-llogats\/\">L&#8217;exempci\u00f3 en l&#8217;Impost sobre el Patrimoni: Immobles Llogats<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Si tens una societat amb immobles llogats i et preguntes si pots aplicar l&#8217;exempci\u00f3 de l&#8217;Impost sobre el Patrimoni, aquesta circular t&#8217;interessa molt. Quan es considera que una societat arrendadora t\u00e9 activitat econ\u00f2mica real?<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/lexempcio-en-limpost-sobre-el-patrimoni-immobles-llogats\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/cotxe-dempresa-irpf\/\"><img decoding=\"async\" width=\"1\" height=\"1\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2018\/11\/iva-coches-empresa.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1px; --smush-placeholder-aspect-ratio: 1\/1;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>jul. 30, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/cotxe-dempresa-irpf\/\">Cotxe d&#8217;empresa: IRPF<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>En mat\u00e8ria fiscal, no es tracta de quant uses un b\u00e9, sin\u00f3 de si poguessis usar-lo. El cotxe d&#8217;empresa no descansa. Encara que estigui aparcat i tu dormint, continua generant una renda en esp\u00e8cie.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/cotxe-dempresa-irpf\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/recordi-sol%c2%b7licitar-els-dies-de-cortesia-aeatrecordi-sol%c2%b7licitar-els-dies-de-cortesia-aeat\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/07\/businessman-refusing-money-that-comes-with-agreeme-2025-02-21-02-31-12-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>jul. 16, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/recordi-sol%c2%b7licitar-els-dies-de-cortesia-aeatrecordi-sol%c2%b7licitar-els-dies-de-cortesia-aeat\/\">Recordi sol\u00b7licitar \u201cels dies de cortesia\u201d AEAT<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Recordi que Hisenda durant els dies de vacances d&#8217;estiu, igual que durant la resta de l&#8217;any, pot continuar emetent notificacions que, en cas de no con\u00e8ixer i rec\u00f3rrer a temps, poden implicar problemes i sancions per als contribuents.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/recordi-sol%c2%b7licitar-els-dies-de-cortesia-aeatrecordi-sol%c2%b7licitar-els-dies-de-cortesia-aeat\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-impost-societats-2024\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/06\/business-2025-01-07-12-16-44-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>jul. 02, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-impost-societats-2024\/\">Presentaci\u00f3 Impost Societats 2024<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Per als contribuents el per\u00edode impositiu dels quals coincideix amb l&#8217;any natural (la majoria de les empreses), el termini per a presentar la declaraci\u00f3 de l&#8217;Impost de Societats ser\u00e0 de l&#8217;1 al 25 de juliol de 2025, tots dos inclusivament. <\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-impost-societats-2024\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/fills-majors-dedat-en-moduls-personal-assalariat\/\"><img decoding=\"async\" width=\"1\" height=\"1\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/stressed-young-woman-checking-bills-tax-and-calcu-2021-10-06-09-52-50-utc-2.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"El Tribunal de Just\u00edcia de la Uni\u00f3 Europea resol sobre el Model 720\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1px; --smush-placeholder-aspect-ratio: 1\/1;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>juny 25, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/fills-majors-dedat-en-moduls-personal-assalariat\/\">Fills majors d&#8217;edat en m\u00f2duls Personal assalariat?<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>El teu fill treballa amb tu en el negoci familiar com a aut\u00f2nom col\u00b7laborador? La Direcci\u00f3 General de Tributs (DGT) aclareix que, a l&#8217;efecte del r\u00e8gim de m\u00f2duls en l&#8217;IRPF, s\u00ed que pot explicar-se com a personal assalariat.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/fills-majors-dedat-en-moduls-personal-assalariat\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/com-evitar-conflictes-en-el-repartiment-de-beneficis-de-la-societat\/\"><img decoding=\"async\" width=\"1\" height=\"1\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2017\/05\/Asesoria-fiscal.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1px; --smush-placeholder-aspect-ratio: 1\/1;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>juny 18, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/com-evitar-conflictes-en-el-repartiment-de-beneficis-de-la-societat\/\">Com evitar conflictes en el repartiment de beneficis de la societat<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>El repartiment de beneficis no \u00e9s nom\u00e9s una q\u00fcesti\u00f3 econ\u00f2mica, sin\u00f3 tamb\u00e9 jur\u00eddica. La Llei de Societats de Capital imposa condicions clares que moltes vegades s\u00f3n desconegudes pels socis.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/com-evitar-conflictes-en-el-repartiment-de-beneficis-de-la-societat\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/ultim-dia-per-a-presentacio-de-la-renda-2024\/\"><img decoding=\"async\" width=\"1\" height=\"1\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/12\/business-person-training-beginner-internship-scaled.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1px; --smush-placeholder-aspect-ratio: 1\/1;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>juny 04, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/ultim-dia-per-a-presentacio-de-la-renda-2024\/\">\u00daltim dia per a presentaci\u00f3 de la Renda 2024<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>En pocs dies finalitza el per\u00edode per a la presentaci\u00f3 de la Renda i Patrimoni de l&#8217;any 2024. A continuaci\u00f3, <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/ultim-dia-per-a-presentacio-de-la-renda-2024\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-declaracio-de-la-renda-2024\/\"><img decoding=\"async\" width=\"360\" height=\"240\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/05\/business-accountant-or-financial-expert-analyze-bu-2025-02-22-19-37-38-utc-scaled.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" data-srcset=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/05\/business-accountant-or-financial-expert-analyze-bu-2025-02-22-19-37-38-utc-scaled.jpg 2560w, https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/05\/business-accountant-or-financial-expert-analyze-bu-2025-02-22-19-37-38-utc-300x200.jpg 300w, https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/05\/business-accountant-or-financial-expert-analyze-bu-2025-02-22-19-37-38-utc-1024x683.jpg 1024w, https:\/\/www.gremicat.es\/wp-content\/uploads\/2025\/05\/business-accountant-or-financial-expert-analyze-bu-2025-02-22-19-37-38-utc-768x512.jpg 768w\" data-sizes=\"(max-width: 360px) 100vw, 360px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/240;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>maig 07, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-declaracio-de-la-renda-2024\/\">Presentaci\u00f3 declaraci\u00f3 de la Renda 2024<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>El termini per a la presentaci\u00f3 de les Declaracions de la Renda corresponent a l&#8217;any 2024 va comen\u00e7ar el passat 2 d&#8217;abril del 2025 i finalitza el proper 30 de juny del 2025.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-declaracio-de-la-renda-2024\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/carregues-despeses-i-deutes-deduibles-en-les-herencies\/\"><img decoding=\"async\" width=\"1\" height=\"1\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/08\/closeup-of-economist-using-calculator-while-going-through-bills-and-taxes-in-the-office-min-2-scaled.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Ingr\u00e9s en per\u00edode voluntari dels rebuts de l&#039;IAE del 2022\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1px; --smush-placeholder-aspect-ratio: 1\/1;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>abr. 15, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/carregues-despeses-i-deutes-deduibles-en-les-herencies\/\">C\u00e0rregues, despeses i deutes dedu\u00efbles en les her\u00e8ncies<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Gestionar una her\u00e8ncia no sols implica rebre b\u00e9ns, sin\u00f3 tamb\u00e9 afrontar obligacions fiscals. Comprendre quines c\u00e0rregues, despeses i deutes s\u00f3n dedu\u00efbles segons la normativa de l&#8217;Impost sobre Successions i Donacions (ISD) permet minimitzar l&#8217;impacte tributari.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/carregues-despeses-i-deutes-deduibles-en-les-herencies\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/campanya-de-la-renda-2024\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/06\/lawyer-is-providing-information-about-the-client-s-2022-12-16-03-35-30-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>abr. 02, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/campanya-de-la-renda-2024\/\">Campanya de la Renda 2024<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>L&#8217;Ag\u00e8ncia Tribut\u00e0ria AEAT obre la campanya de la Renda 2024, a partir del 2 d&#8217;abril de 2025, amb l&#8217;inici dels serveis telem\u00e0tics de confirmaci\u00f3-modificaci\u00f3 de l&#8217;esborrany i presentaci\u00f3 de la declaraci\u00f3 Renda i Patrimoni.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/campanya-de-la-renda-2024\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/venda-de-cartera-de-clients\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/01\/business-woman-writing-2021-08-26-15-34-41-utc-min-360x280.jpeg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Responsabilidad administradores: Concurso o Disoluci\u00f3n\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>mar\u00e7 26, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/venda-de-cartera-de-clients\/\">Venda de cartera de clients<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>La venda d&#8217;una cartera de clients es considera una prestaci\u00f3 de serveis subjecta a IVA, independentment que l&#8217;activitat principal de l&#8217;empresa estigu\u00e9s exempta.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/venda-de-cartera-de-clients\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/declaracio-anual-de-bens-i-drets-a-lestranger\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/11\/woman-accountant-working-on-the-desk-2023-11-27-04-54-12-utc-1-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>mar\u00e7 05, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/declaracio-anual-de-bens-i-drets-a-lestranger\/\">Declaraci\u00f3 anual de b\u00e9ns i drets a l&#8217;estranger<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Els propietaris de b\u00e9ns i drets situats a l&#8217;estranger a 31 de desembre de 2024 podrien quedar obligats a presentar la declaraci\u00f3 de b\u00e9ns i drets situats a l&#8217;estranger (model 720) fins al pr\u00f2xim 31 de mar\u00e7 2025.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/declaracio-anual-de-bens-i-drets-a-lestranger\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/saprova-la-nova-classificacio-nacional-dactivitats-economiques-cnae-2025\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/11\/senior-couple-with-tablet-pc-at-christmas-2024-09-27-18-37-03-utc-1-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>febr. 26, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/saprova-la-nova-classificacio-nacional-dactivitats-economiques-cnae-2025\/\">S&#8217;aprova la nova Classificaci\u00f3 Nacional d&#8217;Activitats Econ\u00f2miques (CNAE-2025)<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Amb l&#8217;aprovaci\u00f3 de la nova Classificaci\u00f3 Nacional d&#8217;Activitats Econ\u00f2miques 2025 (CNAE-2025) es t\u00e9 l&#8217;obligatorietat d&#8217;actualitzar les codificacions de les activitats econ\u00f2miques en registres administratius clau abans del 30 de juny de 2025.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/saprova-la-nova-classificacio-nacional-dactivitats-economiques-cnae-2025\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/lliurament-de-productes-gratuits-o-amb-descompte-a-empleats\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/08\/Entrega-notificacions-AEAT-Gremicat--360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\u201cd\u00edas de cortes\u00eda\u201d a la AEAT para que no les env\u00eden notificaciones\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>febr. 19, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/lliurament-de-productes-gratuits-o-amb-descompte-a-empleats\/\">Lliurament de productes gratu\u00efts o amb descompte a empleats<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Quan una empresa lliura productes de manera gratu\u00efta o amb descomptes especials als seus treballadors, sorgeix el dubte de si aix\u00f2 constitueix una retribuci\u00f3 en esp\u00e8cie a l&#8217;efecte de l&#8217;IRPF.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/lliurament-de-productes-gratuits-o-amb-descompte-a-empleats\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/rescatar-els-plans-de-pensions-anteriors-a-2015\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/05\/derechos-adquiridos-en-el-ambito-laboral-360x280.webp\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"derechos adquiridos en el a\u0301mbito laboral\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>febr. 05, 2025<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/rescatar-els-plans-de-pensions-anteriors-a-2015\/\">Rescatar els plans de pensions anteriors a 2015<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Des del passat 1 de gener de 2025, s&#8217;habilita la possibilitat de rescatar els plans de pensions amb m\u00e9s de 10 anys d&#8217;antiguitat sense necessitat de justificar situacions especials com a jubilaci\u00f3, incapacitat o desocupaci\u00f3 de llarga durada<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/rescatar-els-plans-de-pensions-anteriors-a-2015\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/periodificacio-de-despeses-i-ajustos-comptables-al-tancament-de-lexercici-en-limpost-de-societats\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/12\/accountant-calculating-income-expenditure-and-anal-2023-11-27-05-20-50-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>des. 23, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/periodificacio-de-despeses-i-ajustos-comptables-al-tancament-de-lexercici-en-limpost-de-societats\/\">Periodificaci\u00f3 de despeses i ajustos comptables al tancament de l&#8217;exercici en l&#8217;Impost de societats<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>L&#8217;ajornament de part del preu en la compravenda d&#8217;empreses \u00e9s una pr\u00e0ctica habitual, per\u00f2 pot comportar riscos si no s&#8217;estableixen les garanties adequades.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/periodificacio-de-despeses-i-ajustos-comptables-al-tancament-de-lexercici-en-limpost-de-societats\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/venda-dempreses-claus-per-a-negociar-i-cobrar-el-preu-ajornat\/\"><img decoding=\"async\" width=\"1\" height=\"1\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/04\/comprimida-scaled.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1px; --smush-placeholder-aspect-ratio: 1\/1;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>des. 18, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/venda-dempreses-claus-per-a-negociar-i-cobrar-el-preu-ajornat\/\">Venda d&#8217;empreses: Claus per a negociar i cobrar el preu ajornat<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>L&#8217;ajornament de part del preu en la compravenda d&#8217;empreses \u00e9s una pr\u00e0ctica habitual, per\u00f2 pot comportar riscos si no s&#8217;estableixen les garanties adequades.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/venda-dempreses-claus-per-a-negociar-i-cobrar-el-preu-ajornat\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/a-partir-de-2025-es-podran-rescatar-les-aportacions-a-plans-de-pensions-que-tinguin-almenys-10-anys-dantiguitat\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/11\/woman-accountant-working-on-the-desk-2023-11-27-04-54-12-utc-1-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>nov. 27, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/a-partir-de-2025-es-podran-rescatar-les-aportacions-a-plans-de-pensions-que-tinguin-almenys-10-anys-dantiguitat\/\">A partir de 2025 es podran rescatar les aportacions a plans de pensions que tinguin almenys 10 anys d&#8217;antiguitat<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Amb la reforma dels plans de pensions de 2014 pel Reial decret 62\/2018, a partir de 2025 ser\u00e0 possible rescatar un pla de pensions sense haver d&#8217;esperar a un sup\u00f2sit especial com la jubilaci\u00f3, invalidesa o atur de llarga durada.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/a-partir-de-2025-es-podran-rescatar-les-aportacions-a-plans-de-pensions-que-tinguin-almenys-10-anys-dantiguitat\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/com-adaptar-lobjecte-social-de-la-seva-empresa-a-noves-activitats\/\"><img decoding=\"async\" width=\"1\" height=\"1\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/pexels-mikhail-nilov-6963053-2-scaled.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Tipus d&#039;IVA en les obres i reparacions d&#039;immobles\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1px; --smush-placeholder-aspect-ratio: 1\/1;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>nov. 13, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/com-adaptar-lobjecte-social-de-la-seva-empresa-a-noves-activitats\/\">Com adaptar l&#8217;objecte social de la seva empresa a noves activitats<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Si la seva empresa necessita ampliar el seu objecte social, \u00e9s possible que necessiti realitzar modificacions en els seus estatuts. <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/com-adaptar-lobjecte-social-de-la-seva-empresa-a-noves-activitats\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/segon-termini-renda-2023-pagament-5-novembre\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/09\/a-man-works-in-an-office-with-a-laptop-2021-11-01-16-56-43-utc-min-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>oct. 28, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/segon-termini-renda-2023-pagament-5-novembre\/\">Segon termini Renda 2023: Pagament 5 novembre<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Li recordem que, si ha optat per fraccionar el pagament de l&#8217;IRPF 2023 en dos terminis, el proper dia 5 <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/segon-termini-renda-2023-pagament-5-novembre\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/vehicles-cedits-a-empleats-sense-cost\/\"><img decoding=\"async\" width=\"1\" height=\"1\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2018\/11\/iva-coches-empresa.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1px; --smush-placeholder-aspect-ratio: 1\/1;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>oct. 16, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/vehicles-cedits-a-empleats-sense-cost\/\">Vehicles cedits a empleats sense cost<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>La Direcci\u00f3 General de Tributs (DGT) ha resolt una consulta en la qual s&#8217;analitza si la cessi\u00f3 d&#8217;aquests vehicles als <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/vehicles-cedits-a-empleats-sense-cost\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/iva-en-aliments-basics-a-partir-de-l1-doctubre-de-2024\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/10\/Captura-de-pantalla-2024-10-07-a-las-11.30.37-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"iva en aliments\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>oct. 07, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/iva-en-aliments-basics-a-partir-de-l1-doctubre-de-2024\/\">IVA en aliments b\u00e0sics a partir de l&#8217;1 d&#8217;octubre de 2024<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>El passat 27 de juny, el Butllet\u00ed Oficial de l&#8217;Estat (BOE) va publicar els canvis transitoris en els tipus d&#8217;IVA <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/iva-en-aliments-basics-a-partir-de-l1-doctubre-de-2024\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/quan-prescriuen-els-deutes-tributaris\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/10\/deudas-tributarias-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"deudas tributarias\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>oct. 02, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/quan-prescriuen-els-deutes-tributaris\/\">Quan prescriuen els deutes tributaris?<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>El termini de quatre anys de prescripci\u00f3 del dret de l&#8217;Administraci\u00f3 per a determinar el deute tributari mitjan\u00e7ant l&#8217;oportuna liquidaci\u00f3 <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/quan-prescriuen-els-deutes-tributaris\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/inviolabilitat-del-domicili-davant-inspeccions-tributaries\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/09\/inspecciones-tributarias-360x280.webp\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"inspecciones tributarias\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>set. 18, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/inviolabilitat-del-domicili-davant-inspeccions-tributaries\/\">Inviolabilitat del domicili davant inspeccions tribut\u00e0ries<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>El Tribunal Suprem (TS) ha em\u00e8s una s\u00e8rie de sent\u00e8ncies que delimiten l&#8217;abast de les facultats de control de la <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/inviolabilitat-del-domicili-davant-inspeccions-tributaries\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/ajornament-i-fraccionament-deutes-tributaris\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/09\/woman-calculating-costs-paid-on-finance-bills-and-2023-11-27-05-08-40-utc-1-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"deudas tributarias\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>set. 11, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/ajornament-i-fraccionament-deutes-tributaris\/\">Ajornament i fraccionament deutes tributaris<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Si la seva empresa travessa una situaci\u00f3 que li impedeix, de manera transit\u00f2ria, satisfer un deute tributari, pot sol\u00b7licitar el <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/ajornament-i-fraccionament-deutes-tributaris\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/sollicitar-els-dies-de-cortesia-a-laeat\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/08\/the-financiers-are-calculating-personal-taxes-for-2023-11-27-05-19-12-utc-1-2-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"AEAT\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>ag. 07, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/sollicitar-els-dies-de-cortesia-a-laeat\/\">Sol\u00b7licitar els \u201cdies de cortesia\u201d a l\u2019AEAT<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Recordi que Hisenda durant els dies de vacances d&#8217;estiu, igual que durant la resta de l&#8217;any, pot continuar emetent notificacions <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/sollicitar-els-dies-de-cortesia-a-laeat\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/quan-es-considera-delicte-fiscal\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/07\/judge-gavel-with-dollars-on-red-background-2023-11-27-04-58-37-utc-1-1-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"delicte fiscal\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>jul. 29, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/quan-es-considera-delicte-fiscal\/\">Quan es considera delicte fiscal?<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Si un contribuent defrauda m\u00e9s de 120.000 euros i Hisenda el detecta, corre el risc de ser condemnat per delicte <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/quan-es-considera-delicte-fiscal\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/responsabilitat-davant-hisenda-i-seguretat-social-en-un-traspas-de-negoci\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/07\/man-preparing-a-fabric-on-the-surface-of-a-garment-2023-11-27-05-12-26-utc-1-1-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"trasp\u00e0s de negoci\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>jul. 17, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/responsabilitat-davant-hisenda-i-seguretat-social-en-un-traspas-de-negoci\/\">Responsabilitat davant Hisenda i Seguretat Social en un trasp\u00e0s de negoci<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Si est\u00e0 considerant adquirir un negoci mitjan\u00e7ant trasp\u00e0s, \u00e9s crucial prendre mesures preventives per a evitar futures responsabilitats financeres amb <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/responsabilitat-davant-hisenda-i-seguretat-social-en-un-traspas-de-negoci\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-impost-sobre-societats-2023\/\"><img decoding=\"async\" width=\"360\" height=\"240\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Impuesto-de-sociedades-Gremicat-1-scaled.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"En vigor des de l&#039;1 de juliol els models de declaraci\u00f3 de l&#039;Impost de societats (IS) i de l&#039;Impost sobre la Renda de no Residents (IRNR) de l&#039;any 2022.\" data-srcset=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Impuesto-de-sociedades-Gremicat-1-scaled.jpg 2560w, https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Impuesto-de-sociedades-Gremicat-1-300x200.jpg 300w, https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Impuesto-de-sociedades-Gremicat-1-1024x683.jpg 1024w, https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Impuesto-de-sociedades-Gremicat-1-768x512.jpg 768w, https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Impuesto-de-sociedades-Gremicat-1-1536x1025.jpg 1536w\" data-sizes=\"(max-width: 360px) 100vw, 360px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/240;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>jul. 03, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-impost-sobre-societats-2023\/\">Presentaci\u00f3 Impost sobre Societats 2023<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Al BOE de 27 de maig de 2024, i en vigor des de l&#8217;1 de juliol, s&#8217;ha publicat l&#8217;Ordre HAC\/495\/2024, <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-impost-sobre-societats-2023\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/les-claus-dels-drets-adquirits-en-lambit-laboral\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/05\/derechos-adquiridos-en-el-ambito-laboral-360x280.webp\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"derechos adquiridos en el a\u0301mbito laboral\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>juny 26, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/les-claus-dels-drets-adquirits-en-lambit-laboral\/\">Les claus dels drets adquirits en l&#8217;\u00e0mbit laboral<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Aquests drets, tamb\u00e9 coneguts com a condicions m\u00e9s beneficioses, asseguren que les condicions laborals una vegada concedides no puguin ser <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/les-claus-dels-drets-adquirits-en-lambit-laboral\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/caducitat-dret-deduir-iva\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/05\/iva-360x280.webp\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"iva\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>juny 19, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/caducitat-dret-deduir-iva\/\">Caducitat del dret a deduir l&#8217;IVA (002)<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>En la recent resoluci\u00f3 del Tribunal econ\u00f3mic-administratiu Central (TEAC), n\u00famero 1744\/2022 de data 18 de mar\u00e7 de 2024, s&#39;ha proporcionat <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/caducitat-dret-deduir-iva\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/ogligatorietat-dels-reconeixements-medics-laborals\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/05\/reconocimientos-medicos-laborales-360x280.webp\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"reconocimientos medicos laborales\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>juny 12, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/ogligatorietat-dels-reconeixements-medics-laborals\/\">Obligatorietat dels reconeixements m\u00e8dics laborals<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Els treballadors poden estar obligats a sotmetre&#39;s a revisions m\u00e8diques en l&#39;\u00e0mbit laboral, encara que existeixen excepcions i matisos. De <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/ogligatorietat-dels-reconeixements-medics-laborals\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/ultim-dia-presentacio-renda-2023\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/05\/declaracion-de-la-renta-2023-360x280.webp\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"presentaci\u00f3n de la Renta 2023\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>juny 05, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/ultim-dia-presentacio-renda-2023\/\">\u00daltim dia per a presentaci\u00f3 de la Renda 2023<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>En pocs dies finalitza el per\u00edode per a la presentaci\u00f3 de la Renda i Patrimoni de l&#8217;any 2023. En pocs <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/ultim-dia-presentacio-renda-2023\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/com-queden-els-embargaments-salarials-dels-treballadors-en-2024\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/05\/embargos-salariales-360x280.webp\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"embargos salariales\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>maig 29, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/com-queden-els-embargaments-salarials-dels-treballadors-en-2024\/\">Com queden els embargaments salarials dels treballadors en 2024?<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Si su empresa recibe una diligencia de Hacienda embargando el salario de alg\u00fan empleado, recuerde que s\u00f3lo una parte puede <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/com-queden-els-embargaments-salarials-dels-treballadors-en-2024\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/residencia-en-territori-espanyol-a-lefecte-de-lirpf\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/05\/3156-360x280.webp\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>maig 22, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/residencia-en-territori-espanyol-a-lefecte-de-lirpf\/\">Resid\u00e8ncia en territori espanyol a l&#8217;efecte de l&#8217;IRPF<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>La normativa de l&#8217;IRPF estableix una s\u00e8rie de criteris per a determinar la resid\u00e8ncia fiscal de les persones f\u00edsiques, tenint <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/residencia-en-territori-espanyol-a-lefecte-de-lirpf\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-declaracio-de-la-renda-2023\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/05\/businessman-and-team-analyzing-financial-statement-2023-12-13-00-45-50-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Presentaci\u00f3n declaraci\u00f3n de la Renta 2023\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>maig 08, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-declaracio-de-la-renda-2023\/\">Presentaci\u00f3 declaraci\u00f3 de la Renda 2023<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>El termini per a la presentaci\u00f3 de les Declaracions de la Renda corresponent a l&#8217;any 2023 va comen\u00e7ar el passat <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-declaracio-de-la-renda-2023\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/cessio-dus-de-vehicle-a-treballador\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/04\/beautiful-sexy-woman-in-red-suit-posing-at-car-tal-2023-11-27-05-24-44-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Cesi\u00f3n de uso de veh\u00edculo a trabajador\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>abr. 24, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/cessio-dus-de-vehicle-a-treballador\/\">Cessi\u00f3 d&#8217;\u00fas de vehicle a treballador<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>El Tribunal Suprem determina que la cessi\u00f3 d&#8217;\u00fas de vehicle a treballador sense contraprestaci\u00f3 no est\u00e0 subjecta a l&#8217;IVA, encara <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/cessio-dus-de-vehicle-a-treballador\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/campanya-de-la-renda-2023\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/04\/couple-bought-new-house-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Campa\u00f1a de la Renta 2023\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>abr. 03, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/campanya-de-la-renda-2023\/\">Campanya de la Renda 2023<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>L&#8217;Ag\u00e8ncia Tribut\u00e0ria AEAT ha obert la campanya de la Renda 2023, a partir del 3 d&#8217;abril de 2024, amb l&#8217;inici <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/campanya-de-la-renda-2023\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/reduccio-de-capital-amb-devolucio-daportacions-als-socis\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/03\/business-people-working-together-1-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Reducci\u00f3n de capital con devoluci\u00f3n de aportaciones a los socios\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>mar\u00e7 27, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/reduccio-de-capital-amb-devolucio-daportacions-als-socis\/\">Reducci\u00f3 de capital amb devoluci\u00f3 d&#8217;aportacions als socis<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Per les quantitats percebudes, el soci que abandona l&#8217;empresa haur\u00e0 de satisfer un 1% en concepte de ITP en la <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/reduccio-de-capital-amb-devolucio-daportacions-als-socis\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/les-retencions-irpf-sajusten-a-lincrement-del-salari-minim-interprofessional\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/03\/closeup-economist-using-calculator-while-going-through-bills-taxes-office-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Las retenciones IRPF se ajustan al incremento del salario m\u00ednimo interprofesional\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>mar\u00e7 13, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/les-retencions-irpf-sajusten-a-lincrement-del-salari-minim-interprofessional\/\">Les retencions IRPF s&#8217;ajusten a l&#8217;increment del salari m\u00ednim interprofessional<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>A conseq\u00fc\u00e8ncia de l&#8217;elevaci\u00f3 de la quantia del salari m\u00ednim interprofessional (SMI) a 15.876\u20ac anuals, s&#8217;ha aprovat el Reial decret <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/les-retencions-irpf-sajusten-a-lincrement-del-salari-minim-interprofessional\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/declaracions-de-bens-i-drets-a-lestranger-i-monedes-virtuals\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/03\/card-holder-lies-on-wooden-table-next-to-programme-2023-11-27-05-19-19-utc-min-360x280.webp\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/estevetomas\/\">Esteve Tom\u00e1s<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>mar\u00e7 07, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/declaracions-de-bens-i-drets-a-lestranger-i-monedes-virtuals\/\">Declaracions de b\u00e9ns i drets a l&#8217;estranger i monedes virtuals<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>L&#8217;1 d&#8217;abril finalitza el termini de presentaci\u00f3 de les declaracions, models 720 i 721, en les quals s&#8217;informa dels b\u00e9ns i drets que es posseeixen a l&#8217;estranger, aix\u00ed com de les criptomonedes situades tamb\u00e9 en l&#8217;exterior.<\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/declaracions-de-bens-i-drets-a-lestranger-i-monedes-virtuals\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/embargament-de-comptes-bancaris-amb-diversos-titulars-que-podem-fer\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/02\/comprimida-1-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Embargo de cuentas bancarias con varios titulares: \u00bfQu\u00e9 podemos hacer?\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>febr. 28, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/embargament-de-comptes-bancaris-amb-diversos-titulars-que-podem-fer\/\">Embargament de comptes bancaris amb diversos titulars: Qu\u00e8 podem fer?<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>L&#8217;embargament de comptes bancaris \u00e9s una cosa corrent, quan es t\u00e9 un deute que no es paga, i el creditor <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/embargament-de-comptes-bancaris-amb-diversos-titulars-que-podem-fer\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/triar-lopcio-de-pagament-fraccionat-de-limpost-de-societats\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2024\/02\/group-of-people-analysis-business-accounting-worki-2023-11-27-05-04-51-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Elegir la opci\u00f3n de pago fraccionado del Impuesto sobre Sociedades\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>febr. 14, 2024<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/triar-lopcio-de-pagament-fraccionat-de-limpost-de-societats\/\">Triar l&#8217;opci\u00f3 de pagament fraccionat de l&#8217;Impost de societats<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Si el volum d&#8217;operacions de la seva empresa en 2023 no va superar els sis milions d&#8217;euros i el seu <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/triar-lopcio-de-pagament-fraccionat-de-limpost-de-societats\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/com-es-calculen-els-dies-de-residencia-fiscal\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/12\/businesswoman-working-office-with-smile-while-sitting-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>des. 20, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/com-es-calculen-els-dies-de-residencia-fiscal\/\">Com es calculen els dies de resid\u00e8ncia fiscal?<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>L&#8217;Ag\u00e8ncia Tribut\u00e0ria (AEAT) considera que una persona f\u00edsica \u00e9s resident fiscal a Espanya quan durant un any natural ha residit <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/com-es-calculen-els-dies-de-residencia-fiscal\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/en-quin-exercici-ha-de-comptabilitzar-se-una-reduccio-de-capital\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/10\/financial-analyst-looking-at-capital-investment-ma-2022-03-18-15-52-47-utc-min-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>oct. 18, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/en-quin-exercici-ha-de-comptabilitzar-se-una-reduccio-de-capital\/\">En quin exercici ha de comptabilitzar-se una reducci\u00f3 de capital?<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>L&#8217;exercici en qu\u00e8 ha de registrar-se la reducci\u00f3 de capital \u00e9s aquell en qu\u00e8 s&#8217;acorda per la Junta General, sempre <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/en-quin-exercici-ha-de-comptabilitzar-se-una-reduccio-de-capital\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/treballador-a-lestranger-no-esta-subjecte-a-impostos-a-espanya\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/10\/portrait-of-office-worker-working-on-tablet-comput-2023-05-03-01-59-37-utc-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>oct. 04, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/treballador-a-lestranger-no-esta-subjecte-a-impostos-a-espanya\/\">Treballador a l&#8217;estranger, no est\u00e0 subjecte a impostos a Espanya<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Aquesta resoluci\u00f3 del TEAC brinda claredat sobre la situaci\u00f3 fiscal dels treballadors que desenvolupen la seva labor a l&#8217;estranger i <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/treballador-a-lestranger-no-esta-subjecte-a-impostos-a-espanya\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/concepte-de-permanencia-per-a-determinar-la-residencia-fiscal\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/09\/Concepto-residencia-Fiscal-Gremicat-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Concepto de permanencia para determinar la residencia fiscal\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>set. 27, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/concepte-de-permanencia-per-a-determinar-la-residencia-fiscal\/\">Concepte de perman\u00e8ncia per a determinar la resid\u00e8ncia fiscal<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>En una recent resoluci\u00f3 (TEAC 25-4-23), s&#8217;estableix que el concepte de perman\u00e8ncia per m\u00e9s de 183 dies durant l&#8217;any natural <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/concepte-de-permanencia-per-a-determinar-la-residencia-fiscal\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/aspectes-problematics-de-la-distribucio-de-dividends-en-les-societats-de-capital\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/08\/aspectos-distribucion-de-dividendos-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>ag. 17, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/aspectes-problematics-de-la-distribucio-de-dividends-en-les-societats-de-capital\/\">Aspectes problem\u00e0tics de la distribuci\u00f3 de dividends en les societats de capital<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>La Llei de Societats de Capital regula l&#8217;aplicaci\u00f3 del resultat al final de cada exercici, establint una s\u00e8rie de l\u00edmits <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/aspectes-problematics-de-la-distribucio-de-dividends-en-les-societats-de-capital\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/dies-de-cortesia-a-la-aeat-perque-no-els-enviin-notificacions\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/08\/Entrega-notificacions-AEAT-Gremicat--360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\u201cd\u00edas de cortes\u00eda\u201d a la AEAT para que no les env\u00eden notificaciones\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>ag. 02, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/dies-de-cortesia-a-la-aeat-perque-no-els-enviin-notificacions\/\">\u201cdies de cortesia\u201d a la AEAT perqu\u00e8 no els envi\u00efn notificacions<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Recordi que Hisenda durant els dies de vacances d&#8217;estiu, igual que durant la resta de l&#8217;any, pot continuar emetent notificacions <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/dies-de-cortesia-a-la-aeat-perque-no-els-enviin-notificacions\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/actualitzacio-despeses-de-quilometratge-a-026e\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Coste-por-quilometraje-Gremicat-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Actualizaci\u00f3n gastos de kilometraje a 0,26\u20ac\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>jul. 20, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/actualitzacio-despeses-de-quilometratge-a-026e\/\">Actualitzaci\u00f3 despeses de quilometratge a 0,26\u20ac<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>S&#8217;actualitza la compensaci\u00f3 de despeses per quilometratge per als qui utilitzin un vehicle per a desenvolupar el seu treball, que <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/actualitzacio-despeses-de-quilometratge-a-026e\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/incentius-fiscals-als-arrendaments-destinats-a-habitatge\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Incentivos-fiscales-a-los-arrendamientos-destinados-a-vivienda-Gremicat-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Incentivos fiscales a los arrendamientos destinados a vivienda\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>jul. 19, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/incentius-fiscals-als-arrendaments-destinats-a-habitatge\/\">Incentius fiscals als arrendaments destinats a habitatge<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Una s\u00e8rie de nous incentius fiscals aplicables en l&#8217;IRPF als arrendaments d&#8217;immobles destinats a habitatge. Al BOE del dia 25 <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/incentius-fiscals-als-arrendaments-destinats-a-habitatge\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/les-aportacions-no-dineraries-en-una-societat-limitada\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Bienes-materiales-Gremicat-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"En la escritura de constituci\u00f3n o en la de ejecuci\u00f3n del aumento del capital social deber\u00e1n describirse las aportaciones no dinerarias con sus datos registrales.\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>jul. 12, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/les-aportacions-no-dineraries-en-una-societat-limitada\/\">Les aportacions no diner\u00e0ries en una Societat Limitada<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>A l&#8217;escriptura de constituci\u00f3 o en la d&#8217;execuci\u00f3 de l&#8217;augment del capital social hauran de descriure&#8217;s les aportacions no diner\u00e0ries <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/les-aportacions-no-dineraries-en-una-societat-limitada\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/impost-de-societats-2022\/\"><img decoding=\"async\" width=\"360\" height=\"240\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Impuesto-de-sociedades-Gremicat-1-scaled.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"En vigor des de l&#039;1 de juliol els models de declaraci\u00f3 de l&#039;Impost de societats (IS) i de l&#039;Impost sobre la Renda de no Residents (IRNR) de l&#039;any 2022.\" data-srcset=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Impuesto-de-sociedades-Gremicat-1-scaled.jpg 2560w, https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Impuesto-de-sociedades-Gremicat-1-300x200.jpg 300w, https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Impuesto-de-sociedades-Gremicat-1-1024x683.jpg 1024w, https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Impuesto-de-sociedades-Gremicat-1-768x512.jpg 768w, https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/07\/Impuesto-de-sociedades-Gremicat-1-1536x1025.jpg 1536w\" data-sizes=\"(max-width: 360px) 100vw, 360px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/240;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>jul. 05, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/impost-de-societats-2022\/\">Impost de societats 2022<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>En vigor des de l&#8217;1 de juliol els models de declaraci\u00f3 de l&#8217;Impost de societats (IS) i de l&#8217;Impost sobre <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/impost-de-societats-2022\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/cotitzacio-becaris-en-practiques\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/05\/Cotizacion-de-los-becarios-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Cotizaci\u00f3n de los becarios en pr\u00e1cticas\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>maig 31, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/cotitzacio-becaris-en-practiques\/\">Cotitzaci\u00f3 dels becaris en pr\u00e0ctiques<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>El Reial decret llei 2\/2023, de 16 de mar\u00e7, de reforma de les pensions, amb efectes des de l&#8217;1 d&#8217;octubre <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/cotitzacio-becaris-en-practiques\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/quan-prescriu-una-sancio-laboral-a-un-treballador\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/05\/Sanciones-laborales-y-cuando-prescriben-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Cu\u00e1ndo prescribe una sanci\u00f3n laboral a un trabajador\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>maig 24, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/quan-prescriu-una-sancio-laboral-a-un-treballador\/\">Quan prescriu una sanci\u00f3 laboral a un treballador?<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>L&#8217;empresa pot sancionar als seus treballadors sempre que l&#8217;incompliment estigui tipificat en el conveni i no hagi prescrit. Depenent de <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/quan-prescriu-una-sancio-laboral-a-un-treballador\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/limit-exempt-aportar-garantia-en-ajornament\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/05\/Limite-exento-aportar-garantia-en-aplazamiento--360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"L\u00edmite exento aportar garant\u00eda en aplazamiento\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>maig 10, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/limit-exempt-aportar-garantia-en-ajornament\/\">L\u00edmit exempt aportar garantia en ajornament<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Hisenda eleva el l\u00edmit exempt de l&#8217;obligaci\u00f3 d&#8217;aportar garantia en les sol\u00b7licituds d&#8217;ajornament o fraccionament a 50.000\u20ac Hisenda ha elevat <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/limit-exempt-aportar-garantia-en-ajornament\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-declaracio-renda-2022\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/04\/auditor-or-internal-revenue-service-staff-busines-2022-11-16-18-05-21-utc-1-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Presentaci\u00f3 declaraci\u00f3 de la Renda 2022\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>maig 03, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-declaracio-renda-2022\/\">Presentaci\u00f3 declaraci\u00f3 de la Renda 2022<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>El termini per a la presentaci\u00f3 de les Declaracions de la Renda corresponents a l&#8217;any 2022 va comen\u00e7ar el passat <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/presentacio-declaracio-renda-2022\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/situacio-actual-remuneracio-dadministradors-a-societats-de-capital\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/03\/asian-businesswoman-meeting-at-the-office-taking-2023-03-15-01-26-05-utc-min-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Situaci\u00f3n actual: Remuneraci\u00f3n de administradores en sociedades de capital\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>mar\u00e7 22, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/situacio-actual-remuneracio-dadministradors-a-societats-de-capital\/\">Situaci\u00f3 actual: Remuneraci\u00f3 d&#8217;administradors a societats de capital<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Segons la Llei de Societats de Capital, el c\u00e0rrec d&#8217;administrador \u00e9s gratu\u00eft tret que els estatuts estableixin el contrari, i <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/situacio-actual-remuneracio-dadministradors-a-societats-de-capital\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/ocupadors-de-la-llar-3-carrecs-al-febrer\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/03\/housemaid-hands-in-gloves-holds-cleaning-equipment-2021-08-26-16-26-29-utc-min-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Empleadores del hogar: 3 cargos en febrero\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>mar\u00e7 17, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/ocupadors-de-la-llar-3-carrecs-al-febrer\/\">Ocupadors de la llar: 3 c\u00e0rrecs al febrer<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>La majoria dels ocupadors de la llar, a la fi de febrer 2023, van rebre 3 c\u00e0rrecs diferents en el <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/ocupadors-de-la-llar-3-carrecs-al-febrer\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/interessos-de-demora-per-ingressos-indeguts-dhisenda-estan-subjectes-i-no-exempts-de-lirpf\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/03\/business-woman-using-calculator-for-do-math-financ-2022-08-24-09-22-04-utc-min-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Intereses de demora por ingresos indebidos de Hacienda est\u00e1n sujetos y no exentos del IRPF\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>mar\u00e7 15, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/interessos-de-demora-per-ingressos-indeguts-dhisenda-estan-subjectes-i-no-exempts-de-lirpf\/\">Interessos de demora per ingressos indeguts d&#8217;Hisenda estan subjectes i no exempts de l&#8217;IRPF<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Canviant el seu criteri anterior, el Tribunal Suprem fixa com a doctrina que \u201cels interessos de demora abonats per l&#8217;Ag\u00e8ncia <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/interessos-de-demora-per-ingressos-indeguts-dhisenda-estan-subjectes-i-no-exempts-de-lirpf\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/limit-2-al-preu-del-lloguer\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/03\/a-rental-company-employee-is-calculating-the-cost-2023-01-31-23-24-41-utc-min-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"L\u00edmite 2% al precio del alquiler\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>mar\u00e7 13, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/limit-2-al-preu-del-lloguer\/\">L\u00edmit 2% al preu del lloguer<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Els arrendadors podran pujar com a m\u00e0xim un 2% el lloguer als seus inquilins durant 2023. Els contractes de lloguer <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/limit-2-al-preu-del-lloguer\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/tractament-en-lirpf-regularitzacio-de-les-quotes-dautonoms\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/03\/busy-businessman-working-at-office-2021-08-30-02-12-16-utc-min-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Tratamiento en el IRPF: Regularizaci\u00f3n de las cuotas de aut\u00f3nomos\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>mar\u00e7 08, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/tractament-en-lirpf-regularitzacio-de-les-quotes-dautonoms\/\">Tractament en l&#8217;IRPF: Regularitzaci\u00f3 de les quotes d&#8217;aut\u00f2noms<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>La Direcci\u00f3 General de Tributs (DGT) en una consulta de 7 de desembre de 2022 s&#8217;ha pronunciat sobre el tractament <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/tractament-en-lirpf-regularitzacio-de-les-quotes-dautonoms\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/lobligacio-legal-de-les-empreses-de-disposar-de-protocols-dassetjament\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/03\/workplace-bullying-depression-and-gossip-of-busin-2022-12-15-04-22-57-utc-min-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"La obligaci\u00f3n legal de las empresas de disponer de protocolos de acoso\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>febr. 20, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/lobligacio-legal-de-les-empreses-de-disposar-de-protocols-dassetjament\/\">L&#8217;obligaci\u00f3 legal de les empreses de disposar de protocols d&#8217;assetjament<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Des del 14 de juliol de 2022 totes les empreses que tinguin treballadors han de disposar i aplicar protocols d&#8217;assetjament <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/lobligacio-legal-de-les-empreses-de-disposar-de-protocols-dassetjament\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/com-recuperar-liva-en-cas-de-concurs-de-creditors\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/02\/caucasian-businessman-in-the-office-shoot-2022-12-16-00-05-04-utc-min-360x280.jpeg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\u00bfC\u00f3mo recuperar el IVA en caso de concurso de acreedores?\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>gen. 18, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/com-recuperar-liva-en-cas-de-concurs-de-creditors\/\">Com recuperar l&#8217;IVA en cas de concurs de creditors?<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Si el seu client \u00e9s declarat en concurs de creditors, haur\u00e0 d&#8217;efectuar els tr\u00e0mits de recuperaci\u00f3 de l&#8217;IVA dins dels <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/com-recuperar-liva-en-cas-de-concurs-de-creditors\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/moduls-irpf-iva-per-a-lany-2023\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/02\/business-woman-using-calculator-for-do-math-financ-2022-11-07-23-31-34-utc-min-360x280.jpeg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"M\u00f3dulos IRPF\/IVA para el a\u00f1o 2023\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>gen. 04, 2023<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/moduls-irpf-iva-per-a-lany-2023\/\">M\u00f2duls IRPF\/IVA per a l&#8217;any 2023<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Al BOE 1 de desembre 2022 publicat el desenvolupament per al 2023 el m\u00e8tode d\u2019estimaci\u00f3 objectiva de l\u2019IRPF i el <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/moduls-irpf-iva-per-a-lany-2023\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/interessos-de-demora-no-tributen-en-devolucions-dingressos-indeguts\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/02\/young-businesswoman-talking-by-smartphone-and-usin-2022-12-16-20-50-47-utc-min-1-360x280.jpeg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Intereses de demora no tributan, en devoluciones de ingresos indebidos\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>des. 28, 2022<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/interessos-de-demora-no-tributen-en-devolucions-dingressos-indeguts\/\">Interessos de demora no tributen, en devolucions d&#8217;ingressos indeguts<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Hisenda ha adoptat el criteri del Tribunal Suprem i ha reconegut que els interessos de demora que acompanyen als ingressos <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/interessos-de-demora-no-tributen-en-devolucions-dingressos-indeguts\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/com-es-comptabilitzen-les-despeses-dexercicis-anteriors\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2023\/02\/business-executive-2021-09-02-08-05-14-utc-min-360x280.jpeg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"\u00bfC\u00f3mo se contabilizan los gastos de ejercicios anteriores?\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>des. 21, 2022<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/com-es-comptabilitzen-les-despeses-dexercicis-anteriors\/\">Com es comptabilitzen les despeses d&#8217;exercicis anteriors?<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>\u00c9s habitual en les empreses trobar-nos amb la sorpresa de no tenir comptabilitzades despeses en exercicis que ja hem tancat <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/com-es-comptabilitzen-les-despeses-dexercicis-anteriors\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Altres serveis<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/irpf-moduls-en-els-periodes-en-que-lactivitat-estigui-parada\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/12\/individual-tax-return-form-on-table-2022-10-24-22-45-27-utc-min-scaled-1-360x280.jpeg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"IRPF \u201cm\u00f2duls\u201d en els per\u00edodes en qu\u00e8 l&#039;activitat estigui parada\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>des. 12, 2022<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/irpf-moduls-en-els-periodes-en-que-lactivitat-estigui-parada\/\">IRPF \u201cm\u00f2duls\u201d en els per\u00edodes en qu\u00e8 l&#8217;activitat estigui parada<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>No es computaran per al c\u00f2mput dels m\u00f2duls els dies en qu\u00e8 l&#8217;activitat hagu\u00e9s rom\u00e0s tancada sense que es considerin <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/irpf-moduls-en-els-periodes-en-que-lactivitat-estigui-parada\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Altres serveis<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/endarreriments-per-variacio-ipc-quan-simputen-en-lirpf\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/12\/accountant-calculating-income-expenditure-and-anal-2022-10-05-22-27-33-utc-min-scaled-1-360x280.jpeg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Atrasos por variaci\u00f3n IPC \u00bfcu\u00e1ndo se imputan en el IRPF?\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>des. 02, 2022<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/endarreriments-per-variacio-ipc-quan-simputen-en-lirpf\/\">Endarreriments per variaci\u00f3 IPC quan s&#8217;imputen en l&#8217;IRPF?<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>La Direcci\u00f3 General de Tributs (DGT) recorda que la imputaci\u00f3 dels rendiments del treball s&#8217;ha de realitzar en el per\u00edode <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/endarreriments-per-variacio-ipc-quan-simputen-en-lirpf\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Altres serveis<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/pagament-del-segon-termini-de-la-renda-2021\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/12\/couple-filing-tax-return-2021-09-24-02-52-28-utc-min-1-scaled-1-360x280.jpeg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Pagament del segon termini de la Renda 2021\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>des. 02, 2022<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/pagament-del-segon-termini-de-la-renda-2021\/\">Pagament del segon termini de la Renda 2021<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Avui, 7 de novembre de 2022 finalitza el segon termini de pagament de la declaraci\u00f3 anual de la RENDA de <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/pagament-del-segon-termini-de-la-renda-2021\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Altres serveis<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/diferencies-entre-una-oferta-de-treball-i-un-precontracte\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/12\/cropped-shot-businesswoman-signing-contract-on-doc-2021-12-09-21-17-31-utc-min-3-scaled-1-360x280.jpeg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Difer\u00e8ncies entre una oferta de treball i un precontracte\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>des. 02, 2022<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/diferencies-entre-una-oferta-de-treball-i-un-precontracte\/\">Difer\u00e8ncies entre una oferta de treball i un precontracte<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>La q\u00fcesti\u00f3 que es planteja \u00e9s la de distingir entre el que \u00e9s una mera oferta de contracte d&#8217;un precontracte <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/diferencies-entre-una-oferta-de-treball-i-un-precontracte\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Altres serveis<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/les-empreses-podran-deduir-les-seves-despeses-financeres\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/12\/young-businesswoman-doing-online-payment-with-her-2022-03-08-01-23-12-utc-min-2-scaled-1-360x280.jpeg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Les empreses podran deduir les seves despeses financeres\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>des. 02, 2022<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/les-empreses-podran-deduir-les-seves-despeses-financeres\/\">Les empreses podran deduir les seves despeses financeres<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>El Tribunal Suprem confirma que les despeses financeres de les empreses s\u00f3n dedu\u00efbles en l&#8217;Impost de societats (IS) &nbsp; El <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/les-empreses-podran-deduir-les-seves-despeses-financeres\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Altres serveis<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/labonament-prorratejat-de-les-pagues-extra-prohibit-en-conveni-allibera-lempresari\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/12\/businesswoman-working-at-desk-in-modern-office-2022-11-06-23-12-08-utc-min-360x280.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"L&#039;abonament prorratejat de les pagues extra prohibit en conveni allibera l&#039;empresari?\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>des. 01, 2022<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/labonament-prorratejat-de-les-pagues-extra-prohibit-en-conveni-allibera-lempresari\/\">L&#8217;abonament prorratejat de les pagues extra prohibit en conveni allibera l&#8217;empresari?<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>L&#8217;acceptaci\u00f3 per part del treballador del prorrateig mensual de les pagues extraordin\u00e0ries, malgrat la prohibici\u00f3 expressa continguda en conveni col\u00b7lectiu, <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/labonament-prorratejat-de-les-pagues-extra-prohibit-en-conveni-allibera-lempresari\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Altres serveis<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/regim-tributari-diva-en-els-serveis-prestats-per-una-influencer\/\"><img decoding=\"async\" width=\"360\" height=\"280\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/11\/Re-gimen-tributario-de-IVA-en-los-servicios-prestados-por-una-influencer-1-scaled-1-360x280.jpeg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"R\u00e8gim tributari d&#039;IVA en els serveis prestats per una \u201cinfluencer\u201d\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 360px; --smush-placeholder-aspect-ratio: 360\/280;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>nov. 30, 2022<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/regim-tributari-diva-en-els-serveis-prestats-per-una-influencer\/\">R\u00e8gim tributari d&#8217;IVA en els serveis prestats per una \u201cinfluencer\u201d<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Els serveis prestats per una \u201cInfluencer\u201d consistents a pujar v\u00eddeos o fotografies a una plataforma s\u00f3n qualificats com de publicitat, <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/regim-tributari-diva-en-els-serveis-prestats-per-una-influencer\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"col-lg-4 col-md-6 col-sm-12 news-block\">\n\t\t\t\t\t\t\t\t<div class=\"news-block-one wow fadeInUp animated animated\" data-wow-delay=\"00ms\" data-wow-duration=\"1500ms\">\n\t\t\t\t\t\t\t\t\t<div class=\"inner-box\">\n\t\t\t\t\t\t\t\t\t\t<figure class=\"image-box\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"category\">Fiscal<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.gremicat.es\/ca\/ajornament-impostos-primer-trimestre-2021\/\"><img decoding=\"async\" width=\"1\" height=\"1\" data-src=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2021\/03\/bigstock-Planning-Budget-Concept-calend-313055320-min2.jpg\" class=\"attachment-fionca-blog-grid size-fionca-blog-grid wp-post-image lazyload\" alt=\"Ajornament Impostos primer Trimestre 2021\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1px; --smush-placeholder-aspect-ratio: 1\/1;\" \/><\/a>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t\t<div class=\"lower-content\">\n\t\t\t\t\t\t\t\t\t\t\t<ul class=\"post-info\">\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-user\"><\/i>By <a href=\"https:\/\/www.gremicat.es\/ca\/author\/gremicat\/\">gremicat<\/a><\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><i class=\"far fa-calendar-alt\"><\/i>mar\u00e7 31, 2021<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t\t\t\t\t\t<h3><a href=\"https:\/\/www.gremicat.es\/ca\/ajornament-impostos-primer-trimestre-2021\/\">Ajornament Impostos: primer trimestre 2021<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<p>Mesures recollides en el Reial decret llei 5\/2021, de 12 de mar\u00e7, de mesures extraordin\u00e0ries de suport a la solv\u00e8ncia <span>&#8230;<\/span><\/p>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"link\"><a href=\"https:\/\/www.gremicat.es\/ca\/ajornament-impostos-primer-trimestre-2021\/\"><i class=\"fas fa-arrow-right\"><\/i><span>Read More<\/span><\/a><\/div>\n\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t<!-- news-style-three end -->\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-213c005 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"213c005\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4c69232\" data-id=\"4c69232\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00faltimas noticias Asesor\u00eda Fiscal<\/p>\n","protected":false},"author":1,"featured_media":24394,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-9031001","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Not\u00edcies Asesor\u00eda Fiscal - gremicat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/ca\/noticies-asesoria-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Not\u00edcies Asesor\u00eda Fiscal - gremicat\" \/>\n<meta property=\"og:description\" content=\"\u00faltimas noticias Asesor\u00eda Fiscal\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gremicat.es\/ca\/noticies-asesoria-fiscal\/\" \/>\n<meta property=\"og:site_name\" content=\"gremicat\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-22T07:51:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/07\/noticias.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1500\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minut\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/noticies-asesoria-fiscal\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/noticies-asesoria-fiscal\\\/\",\"name\":\"Not\u00edcies Asesor\u00eda Fiscal - gremicat\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/noticies-asesoria-fiscal\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/noticies-asesoria-fiscal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/noticias.jpg\",\"datePublished\":\"2022-09-21T16:30:39+00:00\",\"dateModified\":\"2022-09-22T07:51:25+00:00\",\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/noticies-asesoria-fiscal\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/ca\\\/noticies-asesoria-fiscal\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/noticias.jpg\",\"contentUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/07\\\/noticias.jpg\",\"width\":1500,\"height\":1000},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#website\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/\",\"name\":\"gremicat\",\"description\":\"Otro sitio realizado con WordPress\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.gremicat.es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#organization\",\"name\":\"gremicat\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-header_logo_gremicat.png\",\"contentUrl\":\"https:\\\/\\\/www.gremicat.es\\\/wp-content\\\/uploads\\\/2022\\\/03\\\/cropped-header_logo_gremicat.png\",\"width\":200,\"height\":51,\"caption\":\"gremicat\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gremicat.es\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Not\u00edcies Asesor\u00eda Fiscal - gremicat","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gremicat.es\/ca\/noticies-asesoria-fiscal\/","og_locale":"ca_ES","og_type":"article","og_title":"Not\u00edcies Asesor\u00eda Fiscal - gremicat","og_description":"\u00faltimas noticias Asesor\u00eda Fiscal","og_url":"https:\/\/www.gremicat.es\/ca\/noticies-asesoria-fiscal\/","og_site_name":"gremicat","article_modified_time":"2022-09-22T07:51:25+00:00","og_image":[{"width":1500,"height":1000,"url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/07\/noticias.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Temps estimat de lectura":"1 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gremicat.es\/ca\/noticies-asesoria-fiscal\/","url":"https:\/\/www.gremicat.es\/ca\/noticies-asesoria-fiscal\/","name":"Not\u00edcies Asesor\u00eda Fiscal - gremicat","isPartOf":{"@id":"https:\/\/www.gremicat.es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.gremicat.es\/ca\/noticies-asesoria-fiscal\/#primaryimage"},"image":{"@id":"https:\/\/www.gremicat.es\/ca\/noticies-asesoria-fiscal\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/07\/noticias.jpg","datePublished":"2022-09-21T16:30:39+00:00","dateModified":"2022-09-22T07:51:25+00:00","inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gremicat.es\/ca\/noticies-asesoria-fiscal\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.gremicat.es\/ca\/noticies-asesoria-fiscal\/#primaryimage","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/07\/noticias.jpg","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/07\/noticias.jpg","width":1500,"height":1000},{"@type":"WebSite","@id":"https:\/\/www.gremicat.es\/#website","url":"https:\/\/www.gremicat.es\/","name":"gremicat","description":"Otro sitio realizado con WordPress","publisher":{"@id":"https:\/\/www.gremicat.es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gremicat.es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/www.gremicat.es\/#organization","name":"gremicat","url":"https:\/\/www.gremicat.es\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.gremicat.es\/#\/schema\/logo\/image\/","url":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/cropped-header_logo_gremicat.png","contentUrl":"https:\/\/www.gremicat.es\/wp-content\/uploads\/2022\/03\/cropped-header_logo_gremicat.png","width":200,"height":51,"caption":"gremicat"},"image":{"@id":"https:\/\/www.gremicat.es\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/pages\/9031001","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/comments?post=9031001"}],"version-history":[{"count":5,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/pages\/9031001\/revisions"}],"predecessor-version":[{"id":9031008,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/pages\/9031001\/revisions\/9031008"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/media\/24394"}],"wp:attachment":[{"href":"https:\/\/www.gremicat.es\/ca\/wp-json\/wp\/v2\/media?parent=9031001"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}